§ 44-68-1 Short title
§ 44-68-2 Definitions
§ 44-68-3 Duties and responsibilities
§ 44-68-4 Civil penalties
§ 44-68-5 Criminal penalties
§ 44-68-6 Regulations
§ 44-68-7 Severability

Terms Used In Rhode Island General Laws > Chapter 44-68 - Tax Preparers Act of 2013

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.